In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: Attn : Mr . Michael Moretti
Answer:
Michael Moretti, PER
O O O O B-PER I-PER
Attn : Mr . Michael Moretti